Sheridan Company sells its product for $27 per unit. During 2022, it produced 26000 units and sold 15000 units (there was no beginning inventory). Costs per unit are: direct materials $7, direct labour $6, and variable overhead $5. Fixed costs are: $312000 manufacturing overhead, and $104000 selling and administrative expenses. The per-unit manufacturing cost under absorption costing is O $18.00. $30.00. O $34.00. O $38.80.